Un análisis de la evidenciación de los derechos federativos en las demostraciones contables de los clubs de fútbol brasileños Reportar como inadecuado




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Ricardo dos Santos Custódio ;Revista de Educação e Pesquisa em Contabilidade 2012, 6 3

Autor: Amaury José Rezende

Fuente: http://www.redalyc.org/articulo.oa?id=441642777002_2


Introducción



Revista de Educação e Pesquisa em Contabilidade E-ISSN: 1981-8610 repec@cfc.org.br Academia Brasileira de Ciências Contábeis Brasil Rezende, Amaury José; dos Santos Custódio, Ricardo Un Análisis de la Evidenciación de los Derechos Federativos en las Demostraciones Contables de los Clubs de Fútbol Brasileños Revista de Educação e Pesquisa em Contabilidade, vol.
6, núm.
3, julio-septiembre, 2012, pp.
229-245 Academia Brasileira de Ciências Contábeis Brasília, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=441642777002 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Revista de Educación e Investigatión en Contabilidad REPeC, Brasília, v.
6, n.
3, art.
1, p.
211-227, jul.-sep.
2012 Available online at www.repec.org.br ISSN 1981-8610 Analysis of Disclosure of the Federative Rights in the Financial Statements of Brazilian Football Clubs Amaury Jose Rezende Doctor in Comptrolling and Accounting (FEA-USP) Professor of the University of Sao Paulo, at the College of Business Administration, Economics, and Accounting of Ribeirao Preto Av.
Bandeirantes, 3900, Monte Alegre, Ribeirao Preto-SP.
CEP: 14040-905 E-mail: amaury@usp.br Ricardo dos Santos Custodio Bachellor in Accounting Sciences (FEARP-USP) Address: Rua Paulo Marzola, 315, Jardim Jandaia, Ribeirao Preto-SP, CEP 14060-390 E-mail: custodiorsc@gmail.com Abstract The purpose of this survey is to check whether the publishing of financial statements by the Brazilian football clubs adopt uniform accounting criteria for similar events that involve federative rights after publication of NBC 10.13.
This survey has as contribution the development of a discussi...





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